24.6.2014

Official Journal of the European Union

C 194/8

(Case C-267/13) (<span class="super">1</span>)

((Combined Nomenclature - Tariff headings - Medicaments within the meaning of heading 3004 - Notion - Nutritional preparations intended to be administered only enterally under medical supervision to persons undergoing medical treatment - Beverages within the meaning of heading 2202 - Notion - Nutritional liquids intended to be administered enterally and not to be drunk))

2014/C 194/08

Language of the case: Dutch

Referring court

Parties to the main proceedings

*Applicant: Nutricia NV

Respondent: Staatssecretaris van Financiën

Re:

Request for a preliminary ruling — Hoge Raad der Nederlanden — Combined Nomenclature — Tariff headings — Medicaments within the meaning of heading 3004 — Notion — Food preparations intended exclusively to be administered enterally, under medical supervision, to persons undergoing medical treatment as a result of a disease or ailment — Beverages within the meaning of heading 2202 — Notion — Liquid foodstuffs for enteral administration, not intended to be drunk

Operative part of the judgment

Tariff heading 3004 of the Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1549/2006 of 17 October 2006, must be interpreted as meaning that the term ‘medicaments’ within the meaning of that heading includes food preparations intended exclusively to be administered enterally (by means of a stomach tube) under medical supervision to persons who are receiving medical care, provided that that product is administered, as part of the control of the disease or ailment affecting them, in order to prevent or control their malnutrition.

*

Language of the case: Dutch.